Income tax rates consist of:
- National Tax
- Municipal Tax
- Joint Municipal Tax
| Municipality | National Tax | Municipal Tax | Joint Municipal Tax | Total Tax |
|---|---|---|---|---|
| Avanaata Kommunia | 10% | 28% | 6% | 44% |
| Kommune Kujalleq | 10% | 27% | 6% | 43% |
| Kommune Qeqertalik | 10% | 28% | 6% | 44% |
| Qaqqata Kommunia | 10% | 26% | 6% | 42% |
| Kommuneqarfik Sermersooq | 10% | 26% | 6% | 42% |
Gross tax - Outside Municipal Jurisdiction Employees in the mineral resources sector and on infrastructure projects who have not been tax residents in Greenland for the last six months pay a gross tax of 35%. This is generally a proportional tax with no deductions.
The Gross tax scheme also applies if you perform tasks related to prospecting, exploration or exploitation of mineral resources in accordance with sections § 72a and § 72 b.
Corporate Tax and Dividends
- Corporate Tax: 25%
- Dividend Tax: Taxed at the same rate as the total tax percentage in the tax municipality. For projects within the resources and infrastructure sectors outside cities, the rate is 36%.
Payments for gross tax can be made to Bank of Greenland using this Swift address / BIC: GRENGLGX
When paying from outside Greenland, please use this IBAN number: GL0964710001002616.
When paying the gross tax, please remember to apply the CVR number as reference.
Employers must report taxes to the employer regestry at Sulinal.nanoq.gl
As an employer, you must be registered in CVR as soon as you commence operations and are responsible for reporting and withholding income tax immediately.
You can find a guide to tax filing and the tax filing form here.
Employer-Paid Tax Employers are required to pay the Labor Market Contribution (AMA). In 2024, the rate was 1.1% of gross wages.